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The Patna High Court in the matter of Raiyan Traders vs. the Assistant Commissioner, the State of Bihar, the Additional Commissioner of State Taxes (Appeals), Patna vide Civil Writ Jurisdiction Case No. 12994 of 2024 dated 06.09.2024, addresses the problem on the existing legal debate on whether the GST pre-deposit for the appeals can get […]
The Patna High Court dismissed a writ petition by stating it was an over-enthusiastic exercise of an advocate petitioner, challenging the legality of the central goods and services tax (GST) council. Under the GST Act, the council suggested the Parliament’s actions to assist nationwide fiscal problems in indirect taxation and help the central legislature in […]
The Patna High Court recently annulled decisions made by the Goods and Services Tax (GST) Adjudicating and Appellate Authorities. This action was taken due to the authorities’ oversight in not adequately considering the evidence presented by the appellant to support their claim. Binay Rice Mill, operating under the name Sharda Ram Industries and led by […]
The Patna High Court has quashed the tax orders against a contractor, holding that the show cause notice (SCN) issued under Section 74 of the GST Act, 2017, was invalid since he had already filed his GST returns and paid the taxes. Parvinder Singh, the applicant, has asked to quash the assessment order dated 15.01.2021, […]
The applicant, Shiv Construction, is a registered partnership firm under GST. The tax authorities have suspended its GST registration, citing rival claims between partners and alleged falsified documents. As per the applicant, the suspension was ordered without any search and seizure of his complaint for the unauthorised amendments in the GST credentials, and without furnishing […]
The limitation for GST refund claimed under the wrong head ceases to apply from the date of correct payment, the Patna High Court has ruled. After reading Section 77 of the CGST Act, 2017, read with Section 19 of the IGST Act, Justices Rajeev Ranjan Prasad and Shailendra Singh viewed that the date of counting […]
The Patna High Court delivered a ruling in the case of M/S Maharaj Ji Enterprises versus the Union of India, along with several other state departments and officials, under Civil Writ Jurisdiction Case No. 15175 of 2024, dated July 16, 2025. The court clarified that a new Goods and Services Tax (GST) registration can be […]
The Patna High Court ordered the State GST Department to return the money, along with 9% simple interest and Rs. 10,000 in costs, after invalidating an illegal tax recovery made under the Goods and Services Tax (GST) regime. The division bench, consisting of Justices Rajeev Ranjan Prasad and Ashok Kumar Pandey, after witnessing that the […]
The taxpayer is allowed to rectify GSTR 3B on par with the contents of GSTR 1, the Patna High Court stated. In the government, no system of rectification of any return is there once it is furnished. The taxpayer has furnished the application to rectify the GSTR 3B on par with GSTR 1 of the […]
